PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA INDIVIDU PEGAWAI DISTRO DI KOTA BANDUNG

This study discuss about the Effect of Accounting Information Systems Implementation on individual performance, as well as how much Effect of Accounting Information System Implementation of the Individual Performance. The independent variable used is the utilization of Accounting Information Systems, Quality of Accounting Information Systems, Information Systems Security, and Accounting Information Systems Supporting Facilities. The samples in this study were taken using purposive sampling method of data collection, with the criterias are computer ownership and the respondents are direct users of information systems. This study uses an distribution outlet’s employees with a population of 35 people. While the sample taken is 32 respondents. The data obtained were then analyzed using descriptive statistics technical analysis, test data quality, classic assumption test and multiple linear analysis. The results of this study indicate that utilization of accounting information systems, the quality of accounting information systems, and supporting facilities of accounting information systems has a significantly positif effect on the individual performance. While the accounting information system security is not significantly effect the individual performance

Accounting Information Security Control and Satisfaction of Accountants Regarding Accounting Information Systems

This study analyzes the factors affecting accountants’ satisfaction with the accounting information system in Vietnamese enterprises. The research results of this study show that the factors affecting user satisfaction with the accounting information system are directly influenced by four factors: the quality of the accounting workforce, perception of usefulness, system quality, and information quality. The quality of the accounting workforce is the factor that has the greatest direct impact on the accountant’s satisfaction. The second is the perceived usefulness factor. The third is the system quality factor, and the last is the information quality factor. In particular, the results of this study indicate that humans are an important factor. Knowledge of accounting information security control is directly proportional to accountants’ satisfaction with the accounting information system. The results can be used to recommend enterprises improve accountants’ satisfaction, helping to increase work efficiency. Objectives: The main objectives of this study include: (1) Identifying the factors influencing the satisfaction of accountants with the accounting information system in enterprises in Vietnam. (2) Determining the relationship between accounting information security and the satisfaction of accountants with the accounting information system. (3) Providing recommendations to enhance the satisfaction of accountants with the accounting information system in enterprises in Vietnam. Methods: This study uses qualitative and quantitative research. During the qualitative process, this study analyzed related works. Group discussions are used to provide initial assessments of measurement scales, concepts, and research hypotheses and to adjust, supplement, and explore influencing factors. The questionnaire and the research model are reviewed by the experts. Quantitative research involved data collection through survey investigations based on a designed questionnaire via Google Forms. The formal research survey was conducted using a stratified sampling method, encompassing businesses from various sectors. The quantitative research employed the Cronbach Alpha reliability test for the measurement scales, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and the use of structural equation modeling (SEM) to assess the structural relationships. Descriptive statistics and tests of significance were also utilized. Findings: The results of the study on the factors affecting user satisfaction with an accounting information system are directly influenced by four factors: system quality, information quality, quality of accountants, and perceived usefulness. The quality of the accounting workforce has the greatest direct impact on the accountant’s satisfaction, followed by perceived usefulness, system quality, and information quality factors. Novelty:This study discovered a relationship between knowledge of accounting information security and the level of satisfaction among accountants regarding information technology systems in enterprises in Vietnam. This finding can assist enterprises in implementing strategies to provide more training on accounting information security for their employees. Doi: 10.28991/ESJ-2023-07-05-06 Full Text: PD

PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA KARYAWAN

This study aims to determine whether the application of accounting information systems has an effect on employee performance in freight forwarding companies in Palembang City. The sample in this study amounted to 38 respondents with the criteria of employees who use accounting information systems in carrying out their duties and working in freight forwarding companies in the city of Palembang. The analytical tool used is Multiple Linear Regression Analysis. Based on the analysis that has been done, the results show that the quality of the accounting information system, the security of the accounting information system and and supporting facilities of accounting information systemnhave a positive effect on employee performance. The utilization of accounting information system and the ease of accounting information systems have no effect on employee performance. Keywords: Utilization of accounting information system, Quality accounting information system, Accounting information system security, Ease of accounting information system, Supporting tools of accounting information system, Employee performance

Indicators Of Financial Security Of Small And Medium Enterprises

Currently, the task of ensuring the economic security of small and medium-sized businesses is acquiring great importance for Russia. Therefore, economic security and its most important component - financial security - continues to be investigated by the authors as a multidimensional, interdisciplinary category. This article reveals the importance of the financial security of an enterprise. At the same time, the authors consider the financial stability of small and medium-sized enterprises as an integral part of the economic security of an economic entity. The development and functioning of the financial security system should be carried out in accordance with the legislative framework of the Russian Federation in the field of business, informatization and information protection, private security activities and other safety regulations. The article discusses the methodology for monitoring the financial security of an enterprise in the form of several stages. The objects of financial security control are determined, which may be: assets (property), information, personnel, information resources (databases) and the company's reputation. It is indicated that the financial security control centres of the company can be such significant management and external control subsystems as the human resources department, top management, internal control or internal audit service, external controllers represented by audit organizations, representatives of counterparties, tax authorities, and international organizations. To reduce the financial security risks for the selected control centers, the authors suggest using certain recommendations. As a result, the company’s financial security indicators are systematized, distributed among control centres. It is specified that the express analysis of the financial security of the enterprise must be carried out on the basis of financial and managerial accounting. The organization and functioning of the internal financial security control system should be based on the principles of comprehensiveness, timeliness, continuity, legality and accounting for the industry specialization of the business

Risk Analysis of Accounting Information System Infrastructure

National economy and security are fully dependent on information technology and infrastructure. At the core of the information infrastructure society relies on, we have the Internet, a system designed initially as a scientists’ forum for unclassified research. The use of communication networks and systems may lead to hazardous situations that generate undesirable effects such as communication systems breakdown, loss of data or taking the wrong decisions. The paper studies the risk analysis of the accounting information system in modern corporations from the viewpoint of modernising accounting against the background of implementing new information technologies aimed at carrying out the objectives of integration and globalisation construed as phenomena specific to information society and knowledge.attackers, threats, vulnerability, security, risk analysis

FACTORS AFFECTING THE RELIABILITY OF FINANCIAL REPORTING WAJO THE COUNTY LOCAL GOVERNMENT

This study aims to see whether the quality of human resources, the application of accounting standards and information governance affects the financial reporting of local governments in Wajo Regency. The population of this study were all employees of the financial division of the SKPD in the scope of Wajo Regency, namely the Department of Public Works for Spatial Planning and Land, the Office of Health and the Office of Agriculture and Food Security. This type of research is quantitative research. Collecting data from filling out questionnaires. The data collected were processed using SPSS with multiple linear regression analysis to test the hypothesis. Based on the results of research, the government can ignore that the quality of human resources and the application of accounting standards have a positive effect on regional financial reporting. Meanwhile, the use of information technology has no effect on local government financial reporting. This may be due to the fact that the SKPD is lacking in maximizing the integrated computer system

ECONOMIC SECURITY AS AN ELEMENT OF STRATEGIC MANAGEMENT SYSTEM: ACCOUNTING AND ANALYTICAL ASPECT

The purpose of the paper is to implement the strategic management system at an enterprise, many information resources are required. Being at the crossroads of accounting, analysis, control, and coordination, the accounting and analytical support plays a special role in the enterprise’s strategic management – it connects, integrates, and coordinates all these functions, transferring the enterprise management to a qualitatively new level. Methodology. The accounting and analytical support serves as a self-regulation mechanism at the enterprise providing feedback in the management system. The effectiveness of strategic management is measured by the enterprise response to changes in the environment, by time limits of data flow. The data flow speed is determined by the maximum amount of information received for the shortest period of time and indicates the economic system efficiency, ability to respond flexibly, timely, and adequately to changes in the external and internal environment. The enterprise management effectiveness depends on the enterprise managers’ knowledge of the market, the conditions of its operation, the number of competitors, similar goods, development dynamics, etc. The purpose of the article is to justify expediency of the logistic approach applied to the organization of the enterprise’s accounting and analytical support, harmonization of principles of its development, determination of an element for analysis of the necessary information about the enterprise resources, competition, and changes in the internal and external environment. Results. To achieve this goal, an issue of an integrated approach to the creation of the accounting and analytical support as a key tool for the formation of a data flow in the enterprise’s strategic development system was considered. Theoretical approaches to the definition of “accounting and analytical support” are generalized and the main directions of the accounting and analytical support development, which can be used at modern enterprises, are described herein. The accounting and analytical support is proved to be a continuous data flow aimed at a single goal – to provide complete, reliable, relevant information on all levels of management in different activities. Specific characteristics of data flows (purposefulness, speed, discreteness, intensity, capacity, multifunctionality) are proved to increase the accounting and analytical support efficiency. Practical implications. All flow processes at an enterprise form an information system, consisting of: 1) information infrastructure (information and technology); 2) information support (means of information collection, processing, storage and transmission – information and communication resources). The data flow is believed to be one of the elements in the information space, which is considered from different aspects. For this purpose, the accounting and analytical support was offered to form on the principles of the logistic approach. Elements of the accounting and analytical support system are proposed to harmonize on modern principles, grouped in three directions: from general scientific principles of development strategy formation to development of requirements for the information support quality. Also, a key component is revealed to be required to coordinate and assess the entire system efficiency. Value/originality. The economic security system was proposed as this component, and the directions for the accounting and analytical support for economic security under strategic development were explored. The sequence of information formation and control measures in the economic security system is determined herein

EVALUASI SISTEM PENGENDALIAN INTERN DALAM SISTEM PEMBERIAN KREDIT PADA KSU CITRA CEMERLANG

The problem is going to find the answer in this research is the way in the accreditation of systems of accounting information in KSU Citra Cemerlang and if in the systems of accounting information of the KSU credit Citra Cemerlang has joined a strong internal control system. Method of data collection that the writer uses interviews, observation, documentation and library stdudi. The analysis of data from this study carried out by an assessment of the related functions, documents that are used, the accounting records are used, the internal control system that separates strictly the responsibilities and procedures of accounting information of the credit system. Results of the evaluation show the classification of accounts has been good, but the weakness in the use of form is a document used in information systems accounting, especially the provision of credit and BRPP still printed SPK numbered series. Weaknesses in an organizational unit separated responsibilities and is strictly a function of credit facilities undertaken by the Department of credit, lack of separation of functions between the tested agents evaluating security with the officer who conducted the analysis of credit. The conclusion can be drawn from these tests is the internal control system of credit in KSU Citra Cemerlang good in general. On the basis of these conclusions was presented the following suggestions, which is a document that is mainly used BRPP and SPK a serial number must be printed and there is a separation of functions between the tested agents evaluating guarantee with the officer who conducted the analysis of credit and credit analysis should be on the ground. It is useful to reduce the risk of fraud, as well as to analyze the security of the debtor in order to avoid the possibility of presenting a fictional credit and arrears or bad credit. Keyword: system of internal control of credit